Effect of Green Accounting Implementation, Profitability, Leverage, Board of Commissioners Size, and Media Disclosure on CSR Disclosure

Abstract

Corporate Social Responsibility (CSR) is a form of corporate
responsibility to stakeholders and the community because of the damage
caused by the company's operations. The purpose of this study is to
empirically prove the effect of the application of green accounting,
profitability, leverage, size of the board of commissioners, and media
disclosure on CSR disclosures in mining companies which successively
during the 2016-2020 period received PROPER awards from the
Ministry of Environment and Forestry with 40 samples. Data collection
is done by literature study. The data collected were analyzed using
multiple linear regression analysis. The results show that green
accounting and media disclosure have a significant positive effect on
CSR disclosure, profitability and leverage have a negative effect on CSR
disclosure, the size of the board of commissioners has no significant effect
on CSR disclosure.